1U.K.FA 2009 is amended as follows.
Commencement Information
I1Sch. 9 para. 1 in force at 1.1.2023 by S.I. 2022/1277, reg. 2(2)(c) (with reg. 3)
Prospective
2U.K.In section 101 (late payment interest on sums due to HMRC), omit subsection (2)(a).
Prospective
3(1)Section 102 (repayment interest on sums to be paid by HMRC) is amended as follows.U.K.
(2)Omit subsection (2)(a).
(3)In subsection (4), before paragraph (a) insert—
“(za)Part A1 makes special provision as to the amount of corporation tax on which repayment interest is calculated,”.
4U.K.After section 103 insert—
Schedule 54A makes special provision as to certain amounts of late payment interest and repayment interest.”
Commencement Information
I2Sch. 9 para. 4 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(d) (with reg. 3)
5U.K.In section 104(1), for “103” substitute “ 103A (and Schedules 53 to 54A) ”.
Commencement Information
I3Sch. 9 para. 5 in force at 1.1.2023 by S.I. 2022/1277, reg. 2(2)(c) (with reg. 3)
